CBP Ruling N169355 — The tariff classification of steel shelving unit from Belgium.

Tariff classification

Headings: 9403

GRI rules applied: GRI 3, GRI 3(b)

Product description

A photograph and description was received of the Avasco, RAXA Power 265, shelving unit. The RAXA Power 265 is a steel framed shelving unit with a grey powder coated paint finish. It has five adjustable shelves made from chipboard (particle board). The weight of the shelving unit is approximately 50lbs and each shelf is capable of supporting up to 265kgs (approximately 584lbs). This item is flat packed, shrink-wrapped in plastic, and enclosed in a cardboard box when imported. Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the RAXA Power 265 shelving unit is composed of different components [steel-frame and chipboard (engineered wood) shelves] and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. While no material breakdown of the shelving unit was provided, it is apparent from the photograph provided that the steel gives the shelving unit its structural support and stability, thereby allowing each shelf to handle a 265kgs load capacity. Accordingly, the steel-frame imparts the essential character to the shelving unit.

CBP rationale

The applicable subheading for the steel-framed shelving unit, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.

Full text

N169355 June 20, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Lloyd J. MacKenzie Shelving 247 Limited Units 1 – 2 Newton Trading Estate Green Lane Tewkesbury, GL20 8HD United Kingdom RE: The tariff classification of steel shelving unit from Belgium. Dear Mr. MacKenzie: In your letter dated June 03, 2011, you requested a tariff classification ruling. A photograph and description was received of the Avasco, RAXA Power 265, shelving unit. The RAXA Power 265 is a steel framed shelving unit with a grey powder coated paint finish. It has five adjustable shelves made from chipboard (particle board). The weight of the shelving unit is approximately 50lbs and each shelf is capable of supporting up to 265kgs (approximately 584lbs). This item is flat packed, shrink-wrapped in plastic, and enclosed in a cardboard box when imported. Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the RAXA Power 265 shelving unit is composed of different components [steel-frame and chipboard (engineered wood) shelves] and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. While no material breakdown of the shelving unit was provided, it is apparent from the photograph provided that the steel gives the shelving unit its structural support and stability, thereby allowing each shelf to handle a 265kgs load capacity. Accordingly, the steel-frame imparts the essential character to the shelving unit. The applicable subheading for the steel-framed shelving unit, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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